Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2012, the bill amends the:

Taxation Administration Act 1953

and four other Acts to: extend the director penalty regime so that directors are personally responsible for their company’s unpaid superannuation guarantee amounts; make directors and their associates liable to pay as you go (PAYG) withholding non-compliance tax in certain circumstances; and ensure that directors cannot discharge their director penalties by placing their company into administration or liquidation when PAYG withholding or superannuation guarantee remains unpaid and unreported three months after the due date;

Income Tax Assessment Act 1997

and

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

in relation to the taxation of financial arrangements consolidation interaction; and

Income Tax Assessment Act 1997

to modify the consolidation tax cost setting rules and rights to future income rules.

to: increase the Medicare levy and Medicare levy surcharge low-income threshold amounts for individuals, families and pensioners below pension age; and increase the phase-in limits as a result of the increased threshold amounts. Also makes consequential amendments to the

to: increase the small business instant asset write-off threshold to $6500; and consolidate the long life small business pool and the general small business pool into a single pool to be written off at one rate;

Income Tax Assessment Act 1997

to enable small business entities to claim an accelerated initial deduction for motor vehicles acquired in the 2012-13 and subsequent financial years; and

Part of a package of three bills to support the transition to the national broadband network, the bill imposes a levy on telecommunications carriers or carriage service providers if the carriers or providers have a levy amount for an eligible levy period.

Part of a package of three bills to support the transition to the national broadband network, the bill: establishes the Telecommunications Universal Service Management Agency (TUSMA) as a statutory agency to implement and administer the service agreements or grants that deliver universal service and other public policy telecommunications outcomes; sets out the agency’s corporate governance structure and reporting and accountability requirements; provides for the minister, by legislative instrument, to make standards, rules or benchmarks for TUSMA contracts and grants; and provides for the Universal Service Obligation and National Relay Service industry levy regimes to be consolidated into a single regime to provide TUSMA funding.

Introduced with the Pay As You Go Withholding Non-compliance Tax Bill 2011, the bill amends the:

Income Tax Assessment Act 1997

to provide the Commissioner of Taxation with discretion to disregard certain events that would otherwise trigger the assessment of certain income for a primary production trust in the year of the event;

Petroleum Resource Rent Tax Assessment Act 1987

to clarify the location of the ‘taxing point’ for the purposes of the petroleum resource rent tax; and

to: require owners and occupiers of land to be notified of a proposal to either build or modify a telecommunications tower within 500 metres of their property; provide that notified owners and occupiers have 30 days in which to respond to the proposed development; provide that new telecommunications towers cannot be declared to be low impact; limit the size and capacity of telecommunications towers; provide that the Australian Communications and Media Authority (ACMA) can issue installation permits for high impact facilities only in extraordinary circumstances; disallow ACMA from considering commercial interests when determining the importance of a facility in a telecommunications network; require ACMA, when considering developments near community sensitive sites, to be satisfied that all alternative sites are unfeasible; and enable local communities to appeal a facility installation permit being granted with the Administrative Appeals Tribunal.

Introduced with the Trade Marks Amendment (Tobacco Plain Packaging) Bill 2011, the bill prevents tobacco advertising and promotion of tobacco products and tobacco product packaging by making it an offence to sell, supply, purchase, package or manufacture tobacco products or packaging for retail sale that are not compliant with plain packaging requirements.